TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 640
COUNTY WATER COMMISSION SERVICE OCCUPATION TAX
SECTION 640.135 EFFECTIVE DATE

Section 640.135 Effective
Date

When a given County Water
Commission Service Occupation Tax goes into effect, it applies to sales of
service made in the course of the serviceman's engaging in the business of
selling services within the territory of the Commission on or after the effective
date of the ordinance imposing such tax. For this purpose, the date of the
sale of service is deemed to be the date of the delivery, to the user, of the
tangible personal property which the serviceman retransfers as an incident to
service.